The Sole Auditor is responsible for overseeing the legality, regularity and sound financial and asset management of ANACOM in consultation with the board of directors. The Sole Auditor is appointed for a non renewable term of four years by order of the members of the Government responsible for the areas of finance and communications. The Sole Auditor is subject to a specific regime of incompatibilities.
By Order no. 5723/2019 of 4 June (Despacho n.º 5723/2019https://www.anacom.pt/render.jsp?contentId=1473961) of the Minister of Finance and the Assistant Secretary of State and for Communications, published on 18 June, Vítor Almeida & Associados, SROC, Lda. was appointed as ANACOM's Sole Auditor. DFK & Associados, SROC, Lda. was appointed as alternate.
Responsibilities and powers
It is incumbent upon the Sole Auditor to:
- oversee and check, on a regular basis, compliance with applicable laws and regulations, the execution of the budget, and ANACOM's economic, financial, asset and accounting situation;
- give an opinion on the annual management report and accounts, including legal certification of accounts;
- give an opinion on the acquisition, encumbrance, rent and sale of immovable property;
- give an opinion on the budget, and any revisions and changes thereto, as well as on the activities plan, from the perspective of its budget coverage;
- issue an opinion on the acceptance of donations, inheritances or legacies;
- give an opinion on obtaining loans, where ANACOM is qualified to do so;
- keep the board of directors informed on the results of the checks and examinations which it undertakes;
- draw up reports on its supervisory activities, including an overall annual report;
- call for the performance of external audits, where deemed to be necessary or fitting;
- give an opinion on any other matter put to it by the board of directors, by Tribunal de Contas (Court of Auditors) or by any other public authority responsible for inspecting and auditing services of the State;
- report any irregularities which it identifies to the relevant authorities.
